26 U.S. Code § 7262 - Violation of occupational tax laws relating to wagering—failure to pay special tax
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Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 862.)